Last night the father-of-three was at his Dundalk home but declined to comment.

A source close to the case insisted the latest appeal launched by the killer -- in which he appealed the judge's decision to jail him -- will make no difference.

He had been ordered to serve the two-year prison sentence he received in November 2008 for the manslaughter of his wife, Kelly Anne Corcoran.

"The only way McArdle can avoid jail is by returning to Spain by March 4 and paying the €220,000 compensation he was ordered to hand over after his trial," the source said.

"Even then, payment of the money is no guarantee he will avoid prison.

"McArdle's trial judge has ruled against suspending his prison sentence and decided he should serve his time.

"The court may decide to spare him jail if he arrives in time with the money but it's only a possibility."

McArdle's lawyer has been told he must bring his client to Spain to face the judge. An appeal against the judge's decision to jail him has been lodged but it does not freeze any of this process.

If he fails to show in front of the judge and pay the money he owes, an international arrest warrant is likely to be issued and he could then be arrested by gardai.

McArdle (40), from Haggardstown, Dundalk, Co Louth, was sentenced in October 2008 after a jury convicted him of the manslaughter of his wife Kelly Anne Corcoran following a week-long trial in the Costa del Sol town of Malaga.

Compensation

The judge also ordered him to pay his two sons by Kelly Anne, Mark and Paul, €60,000 each for the loss of their mother -- and the dead woman's grieving parents, Ted and Bridie, €100,000.

Kelly Anne (29) died two days after falling from room 421 of Marbella's five-star Melia Don Pepe Hotel following an argument with her husband.

McArdle, who received a six-figure insurance payout following his wife's death plus extra cash from the sale of their former family home, has told friends he is broke.